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2014 (4) TMI 361 - AT - Service TaxWaiver of pre-deposit of Service Tax - Commission, brokerage and consultancy charges - nature of receipt - Held that:- Prima facie, we find that the major portion of the taxable value i.e. 1.8 crores is claimed to have been received against surrender of tenancy agreement but the applicant could not able to produce any evidence in this context to show that the said amount has been incorrectly included under the brokerage and commission services. No Chartered Accountant’s certificate has been produced nor any evidence adduced before the adjudicating authority or before this Tribunal. We also find that the Ld. Commissioner has given a categorical finding about the claim relating to non-receipt of the taxable value of Rs.80.00 Lakhs in the impugned order. Prima facie, we do not find any contradictory evidence placed by applicants before us. However, at this stage, the claim of the applicant on exclusion of value of services relating to drawing and designing charges received before 1/6/2007 and service tax levied on such services after that date carries some weight. Also, we take note of the fact that the applicant has paid an amount of Rs.3.3 Lakhs during the course of adjudication proceeding - Conditional stay granted.
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